Accounting Regulation-based Expert Systems
نویسنده
چکیده
Expert systems are being used to solve accounting regulation problems. The tasks performed by these systems include developing financial statements, examining proxy statement information as in EDGAR (Electronic Data Gathering Analysis and Reporting), developing financial ratios from EDGAR and assisting in the computation of the provision for income tax for financial reporting. This paper discusses those systems and some extensions to those systems as well as some of the advantages and limitations of expert systems in accounting regulation. Expert Systems have been receiving increasing attention from accounting academics and professionals. Recent symposiums and research papers have addressed the relationship between accounting and auditing judge ment and expert systems. Some prototype expert systems have been built Research in Accounting Regulation, Volume 1, pages 123-137. Copyright © 1987 by JAI Press Inc. All rights of reproduction in any form reserved. , ISBN: 0-89232-849-5
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